Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 157 Registration No: 79 199201005296 (236800 - T) 23. EARNINGS/(LOSS) PER ORDINARY SHARE (continued) (b) The diluted earnings/(loss) per share for the current and previous financial year is antidilutive. The warrants exercise price was more than the average share price for the current financial period from 1 April 2025 to their expiry on 26 December 2025 and throughout the previous financial year. The ESOS exercise price is more than the average share price for the current and previous financial year. Accordingly, the diluted earnings/(loss) per share for the current and previous financial year is presented as equal to basic earnings/(loss) per share. 24. EMPLOYEE BENEFITS Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 Salaries, wages, bonus and allowances 5,386 6,256 3,626 4,206 Defined contribution plan 612 718 417 489 Other employee benefits 548 500 212 202 6,546 7,474 4,255 4,897 Included in the employee benefits of the Group and the Company is Directors’ remuneration amounting to RM1,712,000 (2025: RM2,288,000). 25. EMPLOYEES’ SHARES SCHEME (“ESS”) In the Extraordinary General Meeting on 9 February 2018, the Shareholders have approved the ESS comprising Employees' Option Scheme ("ESOS") and Employees' Share Grant ("ESG") that came into effect on 12 February 2018 for a period of 5 years up to 12 February 2023. Subsequently, the Company has extended the duration of the ESS for another 5 years to 12 February 2028. On 1 June 2022, the Company made an offer of 6,100,000 ESOS Option under the ESS ("1st Award") to the eligible Directors and employees of the Company and its subsidiaries (collectively as “Eligible Persons”). The ESOS Option was offered in 2 tranches with the 1st tranche of 40% comprising 2,440,000 ESOS Option with no vesting period and the 2nd tranche of 60% comprising 3,660,000 ESOS Option with a vesting period of 1 year till 31 May 2023. The Company had subsequently on 2 January 2024 made an offer of 11,900,000 new ESOS Option (“2nd Award”) for an option period of three (3) years commencing from 2 January 2024 and expiring on 1 January 2027 to the Eligible Persons. The main features of the ESOS are as follows: (a) The ESOS is made available to eligible employees and Directors (including non-executive Directors) (collectively as “Eligible Person”) who are confirmed employees of the Company and its non-dormant subsidiaries as defined in the Companies Act 2016 in Malaysia, as amended from time to time, and any re-enactment thereof; (b) The total number of shares offered under the ESOS shall not, in aggregate, exceed 15% of the total issued ordinary shares of the Company (excluding treasury shares, if any) at any time during the existence of the ESOS;
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